Back when I did the h/j thing and after I gave up showing in the winter, mine used to get off Dec-January and sometimes into mid February. We would still do an occasional trail ride, but no actual work (when I showed in winter they would get the same time off, but immediately after WEF was done, while I just stared in horror at my credit card and bank account statements)
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Depends on your horse…some take to a little time off while others are lost without a task but in answer to your question yes on the time off.
I really don’t think there is any harm, provided your horse doesn’t go nuts without a job. I work two jobs and can’t always keep my horse in a program and survive life. He doesn’t care one way or another and comes back fine.
Because you’re doing this (presumably) because you’re too busy to ride, may I offer a different perspective?
I take winters off and it is the best thing ever. I’m a university student, so I ride and show mid-April to the end of the September. Then I hack client horses during Christmas break when the owners are busy with the holidays, and I do a little “boot camp” with lessons in February for Spring Break. By the end of April, I’m back home for the summer and we start looking for a suitable lease to show.
I progress a lot slower than my barnmates, but I come back from my holiday feeling so refreshed, ready to go, and enthusiastic about horses again. I also loved riding full time in high school, but there’s something really, really freeing about taking time off and then coming back and being able to really give it your all again. I’m a big advocate for taking an extended vacation away from the barn.
If you have the type of horse that handles vacation well, I would go for it.
Thanks for the replies. Seem most posters give the winter off. I’m considering giving mine the summer off, for a variety of personal reasons. Plus if the horses could choose, I think they would prefer having the summer off when the pastures are green. 
I have a friend back in the Midwest who gave her gelding a couple summers off. It’s too dang hot to be showing anyway. I don’t think the timing matters as much - you can base that off your own preferences or weather or conveniences.
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When I lived in coastal SC the horses had most of the summer off (or just light work). Show season was generally Oct-April and it was too damn hot and humid to work hard in the middle of summer.
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Granted, he’s a very special horse and a very special case, but San Remo VDL takes TONS of time off and comes in just for the Big Eq finals: http://www.chronofhorse.com/article/behind-the-stall-door-with-san-remo-vdl
I think it depends on your guy, but if he doesn’t have melt downs when he’s out of work, give it a try. Worst case, he hates it, and you don’t do it next summer
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